I-break-ven point Kuyini ukubaluleka kwayo ebhizinisini?

El asilingane imele indlela yokusebenzisa izinyathelo lapho kugcinwa khona izinqubomgomo ezingathinti noma yimuphi umkhakha. Funda okwengeziwe ngalesi sihloko ngokufunda isihloko esilandelayo.

Asilingane

Sizobona ngezansi ukuthi isetshenziswa kanjani kunqubo yokuphatha nekhiqizayo yenkampani. Nakuba lo mqondo usetshenziswa kwezinye izingxenye zomphakathi, sigxile kakhulu i-break-even definition njengethuluzi elihloselwe ukulinganisa imisebenzi yezomnotho neyezezimali kanye nezinqubo ezidala ukuba nokwenzeka nempumelelo ebhizinisini.

Kwezamabhizinisi

Amasu okufuna izinzuzo ezibalulekile emisebenzini yezomnotho ahluke kakhulu, lokhu kungasiza ukudala ibhalansi lapho izinga elidingekayo lokuthengisa lingacatshangelwa. Lokhu kukuvumela ukuthi ukhokhe izindleko futhi uthole imajini esele.

Lezi zinqubo zibizwa ngokuthi "izinqubo zokunciphisa i-zero". Ngayo, kungenzeka ukuthola ithuluzi lokugcina i-solvency ebhizinisini futhi ugcine inzuzo. Funda okwengeziwe ngalesi sihloko ngokufunda isihloko esilandelayo. Ukulungiswa kwezimali, lapho kuzokwazi khona ukuthola iphuzu elibalulekile lebhalansi nokwazi izindlela ezisetshenziswayo.

Izindleko ezilungisiwe

Ingabe lezo zindleko nezindleko ezenziwa ngaphandle kokusebenza. Yizona ezinquma inqubo njengoba injalo, izindleko zizimele kodwa zibalulekile ukuze ibhizinisi likhiqize.

ibhalansi-iphuzu 2

Njengesibonelo sinemali yokuqasha kanye nokukhokhwa kwezinsiza ezahlukene ezifana namanzi, ugesi, nokunye. Izindleko ezingaguquki zihlala zenza ukusetshenziswa kanye nokuchitha ngisho noma ibhizinisi lingakhiqizi.

Izindleko eziguquguqukayo

Kubhekwa njengokusebenza okusebenzayo kwebhizinisi, okungukuthi, yonke impahla eluhlaza kanye nempahla ehlala ingena futhi iphuma kuyo. Izindleko eziguquguqukayo zihlala zingashintsha ngokuya ngamavolumu okukhiqiza nawokuthengisa.

Kulesi sici, intengo yokuthengisa kufanele ibe phezulu kunentengo yokuthenga, ukuze uketshezi lwemisebenzi lube nengqondo. Eqinisweni kubizwa ngenzuzo noma umkhawulo wokusabalalisa. Isixhumanisi esilandelayo simayelana ne Ukukhiqiza, inqubo ebalulekile yokukhula kwanoma iyiphi inkampani.

Izindleko eziphelele

Ubudlelwano phakathi kwevelu yezindleko ezigxilile kanye nezindleko eziguquguqukayo. Lawa manani kufanele akalwe ngokusekelwe kokuguquguqukayo okuthile okufana nesikhathi, amaholo, ukwehla kwenani, phakathi kokunye. Izindleko ezigxilile zinemali engenayo engashintshi lapho okuguquguqukayo okukhulunywe ngakho ngenhla kunenkontileka engashintshi.

Izindleko eziguquguqukayo zivame ukukhula lapho umsebenzi kanye namandla ebhizinisi kumanani amahle, okungukuthi, uma kuphela amazinga okuthengisa ehlala ezinzile. Uma zombili izindleko zengeziwe, izindleko eziphelele ziyatholakala.

ibhalansi-iphuzu 3

Lapho imisebenzi iqala ukukhiqiza, kubalulekile ukuhlola nokuqinisekisa amazinga ezindleko ezigxilile neziguquguqukayo. Inqubo ihilela ukumboza kuqala izintengo zezindleko ezigxilile bese uqhubeka nokumboza izindleko eziguquguqukayo. Ukuze uthole isamba sezindleko, ezingahluka ngokuya ngezindleko ezikhiqizwa izindleko eziguquguqukayo.

Kodwa-ke, izindleko ezimisiwe zingaletha izinkinga lapho izinqubo zezindleko eziguquguqukayo zingenziwanga. Uma ukuthengiswa kwehla noma kungenzeki, ukungalingani kuzoqala ukuvela kufomula futhi izindleko ezinqunyiwe zizodlula amanani adingekayo aphumela ezindlekweni eziphelele.

Uma izindleko seziphelele zinkulu kunemali engenayo, kuvela inkinga ebizwa ngokuthi "indawo eshodayo". Kodwa-ke, lapho imali engenayo ifinyelela endaweni lapho izindleko ezingaguquki neziguquguqukayo zingakhava khona, sisuke siphambi kwephuzu lokulinganisa.

Ukuhluka

Ukubona ukuhlukahluka endaweni yokuphumula, kubalulekile ukucabangela umkhawulo womnikelo. Lona umehluko phakathi kwentengo yokuthengisa kanye nezindleko zomkhiqizo. I phula ifomula elilinganayo Kunje:

PE=CF/Mg

Lapho i-PE iyiphuzu lokwehlukana, i-Mg iyiMarjini Yomnikelo, futhi i-CF iyindleko engashintshi. Ukusebenzisa ifomula elula, iphuzu lokuphumula lingatholakala futhi. Kodwa ake sibheke isibonelo ngezibalo. Uma uhlela ukuthenga ngenani lamadola angama-60 futhi uthengiswa ngamadola ayi-100, sinomnikelo womkhiqizo nge-oda lama-30%.

Ake sithi izindleko ezilungisiwe zilandelana ngo-$1000. Ngakho-ke iphuzu lekhefu lizoba ngu-$2.500. Ngokusebenzisa ifomula sithola okulandelayo:

PE=1000/0,4 umphumela $2.500

Kusho ukuthi uma isibalo samayunithi angama-25 sifinyelelwa, okungukuthi, amadola ayi-2.500, iphuzu langempela lokulinganisa lase lifinyelelwe. Lokhu kungabalwa ngokusekelwe kumthamo wokuthengisa noma ngokwenani. Lawa manani asetshenziselwa ukunquma izindleko zesikhathi eside.

Bese kubhekwa ukuthi imodeli yokukhiqiza ingatholwa kanjani ngefomula elula. Nokho, kunezici okufanele zicatshangelwe nokuthi ngesizathu esithile zingashintsha izinqubo nokuthengisa. Okokuqala isikhathi.

isicelo sangempela

Uma uthuthukisa ithiyori futhi uhlanganisa izinombolo ezizungeze iholo kanye nemigqa engezansi, kubalulekile ukucabangela okuguquguqukayo kwangempela. Lokhu kunqunywa izinto eziningi, izinkinga zokukhiqiza abasebenzi, ukulova emsebenzini, ukubambezeleka kokufika kwezinto ezingavuthiwe nezinye izinto ezingashintsha izinhlelo.

Ngokucabangela isibonelo sangaphambilini, iphuzu lebhalansi libe selihlelelwa usuku oluqondile, kungaba phakathi kwezinsuku eziyi-15. Kodwa kucatshangelwa ukuthi okuguquguqukayo kuyiphuzu lekhefu kungabambezeleka noma noma ngabe okuguquguqukayo kuncishisiwe, kungenziwa ngaphambi kosuku oluhleliwe.

Inani lamayunithi angama-25 limelela iphoyinti lebhalansi, ngokuya ngezibalo ezithathiwe, ukukhiqiza kusebenza ngokusekelwe kuleso sibalo esikhathini esiyizinsuku eziyi-15. Uma ibhalansi ifinyelelwa ngaphambi noma ngemva kosuku, kuba khona ukungalingani kwezomnotho.

Noma ngabe inhloso ifinyelelwe yini phambilini, ukungalingani okuvunayo kusho ukuguqulwa kwezinqubo. Ukukhiqizwa kwezindleko eziguquguqukayo futhi kungakhuphula ngisho nezindleko ezingaguquki (Ukusetshenziswa kwamandla okwengeziwe, kukhiqiza inkokhelo kagesi eyengeziwe).

Ngokuphambene nalokho, ukungahlangabezani nedethi eyabelwe ukuzuza iphuzu lokulinganisa nakho kudala ukubi okusekelwe ekungathobelini ukubekwa komkhiqizo ukuze udayiswe. Lokhu kusho ukuthi imajini yenzuzo ayilokothi ivele kuze kube yilapho inqubo isilinganisiwe.

Ukulawula nokulawula

Iphuzu lokulinganisa likuvumela ukuthi uhlole ukuthi ingabe iyasebenza ngempela enkampanini. Kubalulekile ukusungula izilawuli nemithethonqubo esiza ukuqinisekisa ijubane izinqubo ezenziwa ngalo. Lezi yizo ezivumela ukunquma ukuthi iphuzu lokuphumula lingafinyelelwa esikhathini okuvunyelwene ngaso.

Uma inqubo yokukhiqiza isiphumile ekulungiseni, ukufezwa komgomo kuba okuguquguqukayo, okubeka ukukhiqiza kwenkampani engcupheni. Ukubuyekeza nokulawula esinyathelweni ngasinye sokukhiqizwa komkhiqizo kuyadingeka ukuze kunqunywe ngempela ukuthi akukho ukungalingani.

Ukubaluleka

Ifomula esiza osomabhizinisi ukuthi baqinisekise kuyunithi ngayinye yenqubo uma imigomo ehlobene nendawo yokuphumula ingafinyelelwa. Iphinde ivumele ukwazi izinga lensalela yezinzuzo, ezivela ngemva kokufaka izindleko eziphelele.

Kubalulekile ngoba kuvumela ukuhlela ngendlela yezinqubo futhi ngendlela eqhubekayo inhlangano jikelele yenkampani. Iphuzu lekhefu lingaphinda lisetshenziswe ezinqubweni zokuphatha kuye ngokusebenza nokugeleza komsebenzi ehhovisi ngalinye lokuphatha.

Kulezi zimo ukuthuthukiswa kwezinqubo zomsebenzi kufinyelelwa. Lapho izinqubo zokuthengisa, i-inventory, ukukhiqiza, ukukhiqiza, ukumaketha nokudayiswa kucatshangelwa. Ngakho-ke kunconywa ukuphakamisa usomabhizinisi ngamunye noma usozimboni, ukuba nesithakazelo ekusetshenzisweni kwephuzu lebhalansi ezinqubweni ezikhiqizayo zenhlangano yabo.

Iphinde ikuvumela ukuthi uthokozele inqubo ngokuqhubekayo. Bheka kusukela ekuqaleni ukuthi impahla eluhlaza yiyona efaneleke kakhulu nokuthi ukuphathwa kwebhizinisi okuphusile kungazuzwa yini. Iphoyinti lokulinganisa liyithuluzi lomsebenzi kuphela, akulona uhlelo olusetshenziswayo futhi olusebenza ngokuqondile.

Lezi zici umsebenzi, izinga lezinto zokusebenza, isiyalo sabasebenzi, indawo ethokozisayo yokusebenza, kanye nezimo ezidingekayo kanye nezimo okufanele isisebenzi zibe nazo. Kuleli qophelo kufanele kuvele isibalo somphathi noma somphathi, okunguye onqumayo ukuthi iphuzu le-breakeven lingafinyelelwa yini.


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